Nonprofit · EIN 73-6102274
AMERICAN LEGION
Also known as 0129 CARTER C HANNER-MAMON G SHARP
Tax-exempt · STILLWATER, OK 74076
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $90,551 | $67,139 | $23,412 | $858,329 | $0 | $858,329 |
| December 31, 2024 | 990 | $63,027 | $73,741 | -$10,714 | $809,453 | $0 | $809,453 |
| December 31, 2023 | 990 | $201,615 | $45,875 | $155,740 | $774,869 | $0 | $774,869 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $20,851
- Membership dues
- $1,819
- Program service revenue
- $0
- Investment income
- $35,924
- Net rental income
- $33,776
- Other revenue
- $33,776
Expenses
- Grants and similar amounts paid
- $1,301
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $11,445
- Depreciation
- $10,991
- Program services (functional)
- $63,742
- Fundraising (functional)
- $3,397
Balance sheet and other
- Total assets, start of year
- $809,453
- Total assets, end of year
- $858,329
- Total liabilities, end of year
- $0
- Net assets, end of year
- $858,329
- Land, buildings and equipment
- $129,233
- Publicly traded securities
- $274,062
- Net assets without donor restrictions
- $858,329
- Gross receipts
- $90,551
- Employees
- 0
- Volunteers
- 4
- Year formed
- 1925
- State of legal domicile
- OK
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dewey Clapp | Treasurer Officer | 0 | $0 |
| Richard Opdyke | Adjutant Officer | 0 | $0 |
| Floyd Branson | Commander Officer | 0 | $0 |
| Bobby Bryant | 1st Vice Commander Officer | 0 | $0 |
| Pat Razook | 2nd Vice Commander Officer | 0 | $0 |
| Jim Rutledge | Past Commander Officer | 0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dewey Clapp | Treasurer Officer | 0 | $0 |
| Richard Opdyke | Adjutant Officer | 0 | $0 |
| Floyd Branson | Commander Officer | 0 | $0 |
| Bobby Bryant | 1st Vice Commander Officer | 0 | $0 |
| Pat Razook | 2nd Vice Commander Officer | 0 | $0 |
| Jim Rutledge | Past Commander Officer | 0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Bobby Bryant | 1st Vice Commander Officer | 0 | $0 |
| Ernie Tye | 2nd Vice Commander Officer | 0 | $0 |
| Jim Rutledge | Past Commander Officer | 0 | $0 |
| Dewey Clapp | Treasurer Officer | 0 | $0 |
| Richard Opdyke | Adjutant Officer | 0 | $0 |
| Floyd Branson | Commander Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 192, STILLWATER, OK 74076-0192
- In care of
- % RICHARD OPDYKE
- Mailing address (990-N for 2022)
- P O Box 192, Stillwater OK 74076
- Principal officer (990-N for 2022)
- Dewey Clap, P O Box 192, Stillwater OK 74076
- Signed the 990
- RICHARD OPDYKE, Adjutant
- Phone
- (405) 372-7262
- Return prepared by
- DUGGER & CO CPAS PC
Mission
TO SUPPORT VETERANS OF THE US ARMED FORCES AND THEIR FAMILIES
Program accomplishments
- To provide aid and assistance to our local needy Veterans, and their families.Expenses $63,742
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 73-6102274
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0925: AMERICAN LEGION
- Assets (IRS master file)
- $858,329
- Income (IRS master file)
- $90,551
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $90,551 | $67,139 | $858,329 | IRS |
| 990 | December 2024 | $63,027 | $73,741 | $809,453 | IRS |
| 990 | December 2023 | $201,615 | $45,875 | $774,869 | XML |
| 990-N for 2022 Officer: Dewey Clap | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: Dewey Clap | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Dewey Clap | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Dewey Clapp | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 73-6102274).
Questions about AMERICAN LEGION
- What is the EIN of AMERICAN LEGION?
- The employer identification number (EIN) of AMERICAN LEGION is 73-6102274.
- Is AMERICAN LEGION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1946.
- Which annual return does AMERICAN LEGION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of AMERICAN LEGION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN LEGION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of AMERICAN LEGION?
- The 990-N for 2022 names Dewey Clap.
- Who are the officers and directors of AMERICAN LEGION?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does AMERICAN LEGION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $90,551, expenses of $67,139 and total assets of $858,329 at year end.
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